TMI BlogApplication for registration of charitable or religious trusts etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... cipal Commissioner or Commissioner authorised by the Board; or (ii) Form No. 10AB in case of application under sub-clause (ii) or (iii) or (iv) 4 [ or (v) or item (B) of sub-clause (vi) ] of clause (ac)of sub-section (1) of section 12A to the Principal Commissioner or Commissioner under the said clause. (2) The application under sub-rule (1) shall be accompanied by the following documents, as required by Form Nos.10A or 10AB, as the case may be, namely:- (a) where the applicant is created, or established, under an instrument, self-certified copy of such instrument creating or establishing the applicant; (b) where the applicant is created, or established, otherwise than under an instrument, self-certified copy of the document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the year in which the said application is made) for which such accounts have been made up and self-certified copy of the report of audit as per the provisions of section 44AB for such period; (i) where the income of the applicant includes profits and gains of business as per the provisions of sub-section (4A) of section 11 and the applicant has been in existence during any year or years prior to the financial year in which the application for registration is made, self-certified copies of the annual accounts of such business relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self-certified copy of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule (5), after giving an opportunity of being heard, may cancel the registration in Form No. 10AC and Unique Registration Number (URN), issued under sub-rule (5), and such registration or such Unique Registration Number (URN) shall be deemed to have never been granted or issued. (7) In case of an application made under sub-clause (vi) of clause (ac) of sub-section (1) of 5 [ section 12A as it stood immediately before its amendment vide the Finance Act, 2023, ] during previous year beginning on 1st day of April, 2021, the provisional registration shall be effective from the assessment year beginning on 1st day of April, 2022. (8) In case of an application made in Form No. 10AB under clause (ii) of the sub-rule (1), the order of reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is established, under an instrument, the instrument in original, together with one copy thereof; and where the trust is created, or the institution is established, otherwise than under an instrument, the document evidencing the creation of the trust or the establishment of the institution, together with one copy thereof : Provided that if the instrument or document in original cannot conveniently be produced, it shall be open to the Commissioner to accept a certified copy in lieu of the original; (b) where the trust or institution has been in existence during any year or years, prior to the financial year in which the application for registration is made, two copies of the accounts of the trust or institution relating to such prior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up; (f) note on the activities of the trust or institution; (g) self-certified copy of existing order granting registration under section 12A or section 12AA, as the case may be; and (h) self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA,as the case may be, if any. (2) Form No. 10A shall be furnished electronically,- (i) under digital signature, if the return of income is required to be furnished under digital signature; (ii) through electronic verification code in a case not covered un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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